Payment of self assessments in the name of a third party
If the payment is made on behalf of a third party, the holder of the digital identification and the account holder must be the same person, although upon payment the tax code of the taxpayer or debtor must be supplied.
You can also make the payment at any branch of your bank, providing all the required details.It is not necessary to provide a form, simply the details that are used to generate the CRN (complete reference number), which are the same ones required to make a payment on the Tax Agency website (form, year, period, taxpayer tax code, surname and exact amount of the payment).
Therefore, if you are making the payment on behalf of another person, you should bear in mind that in order to obtain the NRC through the payment gateway of the AEAT the certificate holder and the account holder must coincide as payers of the payment, but the NIF provided to the Collaborating Entity to obtain the NRC will always be that of the declarant or taxpayer.
Payment on behalf of third parties from the account owned by the taxpayer
From the entry into force of the Resolution of 3 June 2009, payments can be made by direct debit through the Tax Agency website with an account held by the taxpayer and a payment order given by an authorised person.
If the payment is being made on behalf of a third party, using the tax return holder's bank account, the payment originator must be authorised to carry out this operation.
This authorisation can be done online as long as the authorising party (who must be the taxpayer) has a digital certificate and is a private individual.The specific authorisation to carry out this type of procedure is "PAGOAPODECCC - Payment by direct debit".
To make the payment on behalf of a third party, you must select the box "Payment with power of attorney from the taxpayer's account” in the form, under the details of the financial institution.
If on any occasion you have not been able to obtain the Reference Number NRC, due to a specific incident, you can recover it by accessing the payment gateway again, a window will appear with the button "Recovery of NRC" next to the text "The charge has been made successfully but due to technical problems the NRC cannot be released, use the option Recovery of NRC This process will not generate additional charges on your account".This text indicates that the transaction was successful and the charge exists.
This button allows you to obtain the NRC immediately and does not generate new charges.
For the "Retrieve from NRC" button to be displayed, these requirements must be met:
You are accessing the payment or linking from a form, with the Payment Gateway of the AEAT and you are not accessing via the option to consult a previous payment.
You have made the payment correctly and there is a charge in the financial institution.
That you did not get NRC on the screen due to an issue, possibly very punctual.
Information on how to arrange an authorisation for online filing
For further information on power of attorney, go to the "Registration of power of attorney" section.
The power of attorney option allows you to provide authorisation to a third party (natural person or legal entity) so that they (the proxy), using electronic identification, can perform any of the tax procedures and actions established for the appointing person.
If the registration is carried out online, the appointed person can be either an individual or a corporate person, or a person with no legal personality.With this option, it is the appointing person who must register the power of attorney using electronic identification.
If the principal does not have an electronic certificate or Cl@ve PIN, the possibility of presenting the power of attorney deed in the Tax Agency's Electronic Register to generate the power of attorney has been provided for, using the procedure "Request the registration of power of attorney for tax procedures" under "Request for registration of power of attorney by means of a public document".It is not necessary for the proxy holder to participate at any time in this type of request for the incorporation of powers of attorney into the Register of Powers of Attorney, as they have already been granted in the presence of the Notary Public.Another option is to request the authorisations and revocations for their powers by requesting an appointment in advance and going in person to an AEAT Delegation or Local Office and bringing the corresponding "Power of attorney forms for digital procedures".